Results 71 to 80 of about 4,789,857 (300)

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Cogent Business & Management
The study’s purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016
Ahmed Elmashtawy, M. H. Che Haat, Shahnaz Ismail, Faozi A. Almaqtari   +3 more
semanticscholar   +1 more source

Audit committee, external audit and accounting conservatism: Does company’s growth matter?

Journal of Governance and Regulation, 2022
The objective of this analysis is to examine the joint effect of the audit committee and external audit on conservatism accounting and how a company’s rate of growth influences these relationships.
S. Alves, Cecília Carmo
semanticscholar   +1 more source

Safety of Daprodustat for the Treatment of Chronic Kidney Disease Anemia: Final Analysis of a Multicenter Postmarketing Surveillance Study in Japan

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction This final analysis of a multicenter, prospective postmarketing surveillance study evaluated the safety of daprodustat in patients with chronic kidney disease anemia in routine clinical practice in Japan. Methods Patients who initiated daprodustat between September 2020 and July 2022 were registered.
Tadao Akizawa, Kyomi Kanaya, Kiyomi Aizawa, Masanori Onoki, Hirofumi Ozeki, Kazuko Suzuki, Ai Hayashi, Tomohiko Asamura   +7 more
wiley   +1 more source

The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [PDF]

بررسی‌های حسابداری و حسابرسی, 2010
In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial ...
Bahman Bani Mahd, Tahmineh Baghbani
doaj  

Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance

Cogent Economics & Finance, 2022
The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors’ characteristics and ownership structure,
Mouna Mrad
semanticscholar   +1 more source

Forecasting the Dialysis Burden in Japan: Validation‐Based Projections of Prevalence and Incidence Through 2050

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin, Berrak Itır Aylı, Nüket Paksoy   +2 more
wiley   +1 more source

PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013)

Jurnal Akuntansi dan Auditing, 2015
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009).
Samuel Samuel, Agung Juliarto
doaj   +1 more source

Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation

FEBS Letters, EarlyView.
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe, Tanmay Kumar Mohanty, Rashna Bhandari, Dorothea Fiedler   +3 more
wiley   +1 more source

The governing role of board gender diversity on conditional accounting conservatism and executive remuneration: performance-based versus equity-based remunerations

Future Business Journal
This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
semanticscholar   +1 more source

The Role of Financial Distress in Mediating The Accounting Conservatism Practices

Akrual: Jurnal Akuntansi, 2022
Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news.
Ratieh Widhiastuti, Selvia Rahayu
semanticscholar   +1 more source